U.S. Tax Court lets drunk driver write off damaged truck

Reversing an IRS rejection of a write off for a drunken driver, the U.S. Tax Court allowed a $33,629 casualty loss deduction. Justin Rohrs wrecked his 2006 Ford-350 pickup truck in 2006. In its decision, the U.S. Tax Court stated that driving after drinking doesn’t amount to willful negligence in of itself. Had the court found there was willful negligence, the deduction would’ve been disallowed. The judge in the case also stated that Rohrs was “reasonably unaware” that he was doing something wrong. Rohr’s insurance company did reject the claim due to the DUI citation.